{"data":{"id":"us-ar/ark.-code-ann.-23-63-611","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-63-611","heading":"Asset valuation","body":"Assets of reporting entities shall be valued in accordance with the following:\n\n(1) Bonds and securities shall be valued in accordance with the methods specified in the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the \"Valuation of Securities Manual\", prepared by the Securities Valuation Office;\n\n(2) Shares of stock shall be valued in accordance with the methods specified in the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the \"Accounting Practices and Procedures Manual\"; and\n\n(3) Other assets shall be valued as specified by the Insurance Commissioner in a rule, according to § 23-63-601(2) , which method of valuation is not inconsistent with the National Association of Insurance Commissioners' publication as it existed on January 1, 2023, entitled the \"Valuation of Securities Manual\", prepared by the Capital Markets and Investment Analysis Office.","path":["AR Code","Title 23","Chapter 63","Subchapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"c5e4f0c24d7321a9690dfcebcd88a5d86ca18432c0fbf23c56f8637262662313","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-63-610","next":"us-ar/ark.-code-ann.-23-63-612"},"notice":"GroundRules: Original legal text. Not legal advice."}